Published December 18, 2025
About This Audit
The report is an independent auditor’s examination of the Forms MS-965 With Adjustments for the Liquid Fuels Tax Fund of the Borough of Evans City, covering the period from January 1, 2023, to December 31, 2024. The Borough management is responsible for presenting these forms according to specific criteria, while the auditor’s role is to express an opinion on these forms, ensuring that they are correctly presented based on the Department of Transportation’s guidelines. The audits were conducted according to attestation standards and Government Auditing Standards, examining risks of material misstatements on the forms. It was found that the forms presented the required information accurately. The report aims to assist the Pennsylvania Department of Transportation in managing regulatory authority over the Liquid Fuels Tax Fund allocations. Overall, the report concludes that Evans City managed the Liquid Fuels Tax Fund in accordance with stipulated requirements. This is an automated summary. Please rely on the contents included in the released audit report.